In the spirit of Nonaka and Takeuchi's Socialization, Externalization, Combination and Internalization (SECI) model, this paper explores how to integrate the heterogeneity of managers' attitudes, as a behavioral dimension of tacit knowledge, into risk scoring for software offshoring. We propose a linear mixed model approach to make individual heterogeneity explicit within a conjoint analysis experimental framework. The model is then estimated using a data set on Japanese software outsourcing. Ba